TMI Blog2019 (10) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 65. The activity of the appellant does not come under the BAS insofar as it does not support any business whatsoever of the customer. Appeal allowed - decided in favor of appellant. - ST/Stay/245/2010 in ST/414/2010-DB - Final Order No. 20727/2019 - Dated:- 17-9-2019 - HON'BLE MR. S.S GARG, JUDICIAL MEMBER AND HON'BLE MR. P. ANJANI KUMAR, TECHNICAL MEMBER Shri Raghavendra B Hanjeer, Adv For the Appellant Shri Madhupsharan, Asst. Commissioner (AR) For the Respondent ORDER PER: P. ANJANI KUMAR Today, the stay petition has been listed for hearing. However, since the issue involved in the appeal falls in a narrow compass, we tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he RTO. Certainly the appellant is rendering a service to the customers and they are also getting a remuneration. However, on this very count, such revenue generated cannot be visited with service tax unless it falls under one or the other definitions of service tax under the various headings given under Section 65. The Department intends to charge the service tax under BAS. However on appreciation of the facts of the case, we fail to understand as to which business of the customer, who buys the cars for his personal use, are supported by the activity of the appellant. We find that the activity of the appellant does not come under the BAS insofar as it does not support any business whatsoever of the customer. We also find that Tribunal has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt services of business and commerce . 8. In view of the foregoing, the Service Tax liability confirmed under Business Auxiliary Service for the amount of RTO registration fees is set aside. As regards the penalty imposable, we find the Service Tax liability of the amounts received from the various financial institutions, whether is taxable otherwise was settled by the Larger Bench, there were two different streams of the decisions contradicting each other. As the issue needs to be settled by the Larger Bench, the appellant having discharged Service Tax liability and interest thereon, this is a fit case for invoking Section 80 of the Finance Act, 1994 to set aside penalties. Invoking the provisions of the Section 80 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
